COMPENDIUM CAROSAI PROGRAME ON COOPERATIVE AUDITS OF REVENUE DEPARTMENT

Report ID: 308

From 2013 to 2015, the SAIs of Bahamas, Barbados, Grenada, Guyana, Jamaica y St. Lucia conducted a parallel audit of revenues,aimed to improve SAI’s professional staff and organisational capacity to conduct and report on audit of revenues / revenue departments (AIM). This audit took place under the framework of a CAROSAI Programme on Cooperative Audits of Revenue Department supported by the INTOSAI Development Initiative (IDI), the INTOSAI Capacity Building Committee (CBC).

The audit objective was to assess the effectiveness of the management of taxes (such as VAT, income tax, business tax) in the participating countries by examining key aspects of the revenue collection process: 1. Registration; 2. Collection; 3. Compliance and enforcement; and 4. Monitoring and Reporting.

A general conclusion was tbat current management performance reporting mechanisms across the agencies audited did not enable management to exercise sufficient ongoing control over the debt collection function. In some instances high level revenue targets were set related to a predetermined value as opposed to an accurate assessment of total obligations.

This impacts governments’ revenue base. The development of a monitoring strategy would provide immediate business benefits by ensuring that where ineffective processes in the debt collections function are identified, they are reported to management promptly so that remedial action can be taken.

Over the longer term, regular management reporting based on monitoring the performance of the debt collection activities (with Key Performance Indicators assigned) would support management’s responsibility to ensure the efficiency and effectiveness of its collections business operations.

Source: https://www.eurosai.org/handle404?exporturi=/export/sites/eurosai/.content/documents/CAROSAI-Compendium.pdf

International Report of the Coordinated Audit of the Agro Plan 2003-2015 for Agriculture and Rural Life in the Americas

Report ID: 309

On December 6th 2011, the SAIs of Colombia, Costa Rica, Ecuador, El Salvador, Guatemala, Honduras, Panama and Peru signed a Memorandum of Understanding  in order to conduct a coordinated audit to the Agro Plan 2003-2015 for Agriculture and Rural Life in the Americas with the support of GIZ.

The audit included the selective evaluation of the management of the entities in each country responsible for implementing the Plan for Agriculture and Rural Life in the Americas (mainly the Ministries and Secretariats responsible for agricultural policy and rural development) in order to establish the level of compliance with this national commitment acquired by the countries and the management carried out by government entities.

General Objective: To determine how the leading institution and/or the executors at the national level have incorporated the Agro Plan 2003-2015 for agriculture and rural life in the Americas in their plans, programmes and public policies and how they are following up in the Republics of Colombia, Costa Rica, Ecuador, El Salvador, Guatemala, Honduras and Peru.

Specific Objectives:

• To verify progress towards the shared vision of the Agro Plan 2003-2015 for agriculture and rural life in the Americas based on a selection of the indicators prioritised by each participating SAI.
• To determine the 2003-2011 performance of public investment in the agricultural sector in order to establish its relationship with the priorities of the Agro Plan.
• To determine whether the Agro Plan 2003-2015 for agriculture and rural life in the Americas has been included in the national policies, plans and/or programs of each participating country, with respect to the management of agricultural risks and emergencies as a result of climatic phenomena.

In the development of the Coordinated Audit of the Agro Plan 2003-2015, the draft version of the former ISSAI 5800 - now GUID 9000 was implemented as a test.

The report is available in spanish

Source:https://www.olacefs.com/wp-content/uploads/2014/08/PLAN_AGRO-.pdf

Coordinated Audit of Protected Areas (1st edition) - Executive Summary

Report ID: 311

Protected Areas (PA) are created considering the relevant natural characteristics of the territories, with defined geographical limits, and as a response to the need for biodiversity conservation. These areas are recognised by the United Nations Convention on Biological Diversity (CBD) as a global strategy for biodiversity conservation. In this sense, the international commitment establishes targets for the protection of terrestrial and marine areas that must be achieved through the implementation of ecologically representative and effectively managed systems of protected areas.

In this context, within the framework of the activities of the Special Technical Commission on the Environment(COMTEMA) of the Latin American and Caribbean Organization of Supreme Audit Institutions (OLACEFS), the Supreme Audit Institutions (SAIs) of Argentina, Bolivia, Brazil (Coordinating SAI), Colombia, Costa Rica, Ecuador, El Salvador, Honduras, Mexico, Paraguay (Coordinating SAI), Peru and Venezuela carried out a coordinated audit. This audit was supported by the German Cooperation GIZ.

The audit assessed whether Latin America's terrestrial protected areas have the institutional, regulatory and operational conditions necessary to achieve the objectives for which they were created. As part of this audit it was possible to evaluate 1120 protected areas in a standardised manner, which made it possible to produce a unique diagnosis of public policy on biodiversity conservation in the region.

To analyse the governance of protected areas, SAI Brazil created INDIMAPA, a method for the Evaluation of the Implementation and Management of Protected Areas. This georeferenced tool uses indicators and indexes which are displayed on maps, in addition to allowing the classification of protected areas into three ranges: red, yellow and green, corresponding respectively to the low, medium and high level of management implementation.

In this way, based on the coordinated audit, the society and the Control Institutions will be able to follow the evolution in the administration of the environmental public patrimony represented by the protected areas.

Source: https://www.olacefs.com/wp-content/uploads/2015/10/Executive-Summary-Auditon-Protected-Areas-of-Latin-America-web.pdf

*This report is also available in spanish in the catalogue.

Parallel Audit of the Preparation for the organisation of the final tournament of the UEFA EURO 2012 European Football Championship - (2007-2008)

Report ID: 312

The European Football Championship is the third largest sporting event after the Olympics and the World Cup. On 18 April 2007 Poland and Ukraine were granted the right to organize EURO 2012, with the Polish Football Association and the Ukrainian Football Federation jointly accepting the offer. 

On 2 May 2007 an agreement on the organisation of the Final Tournament of the UEFA European Football Championship 2010/12 was signed between UEFA and the EURO 2012 organisers, valid until 30 June 2013.  This agreement sets out the requirements for the organisation of EURO 2012 in accordance with UEFA regulations, obligations and guarantees of state authorities and local governments, among others, and contains annexes in the form of: stadium contracts, contracts with EURO 2012 host cities and agreements with ports.

A paralle audit to  "Preparation of Poland for the organisation of the final tournament of the UEFA EURO 2012 European Football Championship" was undertaken on the initiative of the SAIs of Poland and Ukraine. The audit was carried out in the period from September 2008 to January 2009, and covered the period 2007-2008.

The aim of the audit was to assess the implementation, coordination and monitoring and financing tasks related to the preparations of Poland and Ukraine for the organisation of EURO 2012 by the competent authorities, public administration and other entities, including:

1) The organizational activities carried out by the Council of Ministers and the relevant Ministers and the EURO 2012 host cities;
2) Construction or modernisation of stadia and infrastructure: aviation, road, rail, hotel and communication in the EURO 2012 host cities
3) Development of security and order projects, public and medical security, and promotion of Poland and Ukraine and the EURO 2012 host cities.

* The report is available in Polish and Ukranianource.

** The audit for the period 2009-2010 is also available in the catalogue: https://intosai-cooperativeaudits.org/catalog/report/parallel-audit-of-the-preparation-of-poland-and-ukraine-for-the-organization-of-the-european-football-championship-euro-2012-tournament

SUMARIO EXECUTIVO DE AUDITORIA COORDENADA INTERNACIONAL "AVALIAÇÃO DAS POLÍTICAS PÚBLICAS DE INSERÇÃO DE FONTES RENOVÁVEIS NA MATRIZ ELÉTRICA"

Report ID: 313

Com base nesse cenário, de inquestionável relevância social e econômica para a região, a Organização Latino-Americana e do Caribe de Entidades Fiscalizadoras Superiores (Olacefs), por meio do Grupo de Trabalho de Auditoria de Obras Públicas (GTOP), elegeu o assunto energias renováveis no setor elétrico para a realização de uma auditoria coordenada. Participaram dos trabalhos conjuntos Entidades Fiscalizadoras Superiores de doze países (Brasil, Chile, Colômbia, Costa Rica, Cuba, Equador, Guatemala, El Salvador, Honduras, México, Paraguai e Venezuela). Em face dessa oportunidade, foi possível promover um intercâmbio de informações sobre as políticas energéticas adotadas em cada país e uma posterior consolidação dos resultados da auditoria, com o propósito de contribuir para o aprimoramento das estratégias voltadas ao incremento de fontes limpas na matriz elétrica

A auditoria teve como objeto central a avaliação das políticas públicas para inserção de fontes renováveis na matriz elétrica dos países participantes, incluídos os compromissos internacionais assumidos, bem como as diretrizes governamentais correlatas. Para atingir essa finalidade, foram estabelecidos os seguintes objetivos: 1) identificar a situação atual da matriz elétrica em cada um dos países membros da Para verificar as assinaturas, acesse www.tcu.gov.br/autenticidade, informando o código 63195435. 7 Olacefs participantes;

2) avaliar se existem políticas públicas estabelecidas para o alcance dos compromissos nacionais e/ou internacionais assumidos para a expansão das energias renováveis no setor elétrico, em especial para a consecução dos Objetivos de Desenvolvimento Sustentável e do Acordo de Paris;

3) analisar os investimentos em infraestrutura para a geração de energia elétrica sustentável (fontes hídrica, eólica, solar, biomassa, maré, etc) e eventuais barreiras existentes para a inserção/expansão dessa infraestrutura, sobretudo com relação aos aspectos relacionados aos desafios operacionais, questões regulatórias, políticas de subsídio e de fomento, segurança energética, preço da energia, modulação das tarifas, entre outros.

No contexto do esforço colaborativo induzido pelos acordos internacionais mencionados, esta auditoria também é importante ferramenta para detectar oportunidades de melhoria e boas práticas nas políticas públicas relacionadas ao tema, resultados que podem trazer insumos relevantes para a melhoria dessas políticas nos países participantes e até mesmo na comunidade internacional.

Fonte: https://www.olacefs.com/wp-content/uploads/2019/12/Relat%C3%B3rio-Completo_POR.pdf

* o relatório está também disponível em inglês e espanhol neste catálogo.